Zaisei Zukan 日本語

Fiscal adjustment fund ratio ranking

All municipalities · highest first · FY2024 (1718)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
Fiscal strengthCurrent balanceDebt serviceFuture burdenDebt per residentReserves per residentNet debtAdjustment fundOwn-source revenueTaxes per residentSpending per residentMandatory spendingInvestmentWelfare per residentChild welfareEducation per residentHometown taxStaff per 1,000PopulationPopulation change
#MunicipalityPrefecturePopulationAdjustment fund
51 Kozushima Village Tokyo 1,737 94.7%
52 Hinoemata Village Fukushima 484 94.6%
53 Nanmoku Village Gunma 1,427 94.6%
54 Shinchi Town Fukushima 7,445 94.2%
55 Mihara Village Kochi 1,355 92.2%
56 Obira Town Hokkaido 2,664 90.6%
57 Higashinaruse Village Akita 2,334 90.3%
58 Naganohara Town Gunma 5,082 89.7%
59 Shirakawa Village Gifu 1,470 89.4%
60 Yamazoe Village Nara 3,055 89.3%
61 Suooshima Town Yamaguchi 13,537 89.1%
62 Katashina Village Gunma 3,928 87.9%
63 Sumita Town Iwate 4,681 87.8%
64 Itakura Town Gunma 13,461 87.8%
65 Rikuzentakata City Iwate 17,226 87.7%
66 Minamidaito Village Okinawa 1,227 87.7%
67 Mihama Town Wakayama 6,324 87.0%
68 Nishimeya Village Aomori 1,210 86.2%
69 Kusatsu Town Gunma 6,055 86.1%
70 Sanagochi Village Tokushima 2,106 85.3%
71 Ide Town Kyoto 6,958 84.0%
72 Nahari Town Kochi 2,858 83.8%
73 Kitagata Town Gifu 18,568 83.1%
74 Kaiyo Town Tokushima 8,199 82.8%
75 Takinoe Town Hokkaido 2,208 82.6%
76 Inakadate Village Aomori 7,239 82.5%
77 Otari Village Nagano 2,811 82.1%
78 Nosegawa Village Nara 322 82.0%
79 Showa Village Gunma 6,938 82.0%
80 Kiyokawa Village Kanagawa 2,716 81.5%
81 Ubuyama Village Kumamoto 1,361 81.4%
82 Kitaaiki Village Nagano 647 80.7%
83 Yasuoka Village Nagano 1,426 80.6%
84 Yubari City Hokkaido 6,107 80.3%
85 Kumiyama Town Kyoto 15,231 80.2%
86 Sakae Village Nagano 1,560 79.9%
87 Minamisanriku Town Miyagi 11,498 79.8%
88 Jinsekikogen Town Hiroshima 7,802 79.3%
89 Asagiri Town Kumamoto 14,058 79.2%
90 Toyone Village Aichi 929 78.5%
91 Sagara Village Kumamoto 3,961 78.4%
92 Kitayama Village Wakayama 382 78.1%
93 Tanohata Village Iwate 2,888 77.5%
94 Yomogita Village Aomori 2,434 77.4%
95 Kurotaki Village Nara 589 77.1%
96 Takamori Town Kumamoto 5,823 77.0%
97 Inami Town Wakayama 7,636 77.0%
98 Hashikami Town Aomori 12,562 75.8%
99 Tomamae Town Hokkaido 2,666 75.1%
100 Chiyatan Town Okinawa 29,259 74.7%

Source: Ministry of Internal Affairs and Communications settlement data. Municipalities without a value (such as the fiscal strength index of Tokyo's special wards) are excluded.